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Research On Problems And Countermeasures Of Environmental Accounting Information Disclosure Of ZY Company

Posted on:2020-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:F MengFull Text:PDF
GTID:2392330602466564Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today,with the rapid development of global economy,all countries in the world are gradually aware of the serious harm caused by environmental damage and attach great importance to environmental protection.Environmental accounting information disclosure is a platform to show the results of environmental aceounting work.As a very important branch in the field of environmental accounting,it is an important link between companies and many stakeholders.The research on disclosure of environmental accounting information in China started late,and its development is not mature enough.However,at present,the task of national environmental construction is very urgent,and enterprises are assuming more important social responsibility for environmental protection.In particular,heavy polluting industries should bear the brunt of change on this issue.In this context,in order to contribute to the cause of environmental protection,in order to reduce environmental pollution problems and economic losses caused by enterprise production.This paper chooses ZY Company,a large listed company in petrochemical industry,as the research object from environmental accounting information disclosure.This paper mainly uses the method of case analysis to study the environmental accounting information.After reviewing a large number of Global related literature,by excerpting and analyzing the environmental accounting information in the prospectus,annual report,sustainable development report and health and safety environmental report published by ZY Company,the paper discusses the problems existing in the environmental accounting information disclosure of ZY Company.The reasons are explored and some suggestions for improvement are put forward.This paper mainly analyses the problems of ZY Company from three aspects:the content of disclosure,the way of disclosure and the carrier of disclosure.These problems are mainly in the relevant laws and accounting standards are not sound environment,the company wants to establish a good social image,safeguard the interests of the company,selective disclosure of environmental accounting information content.At the same time,the company's own supervision of the work needs to be strengthened.In view of the above analysis,the main suggestions of ZY Company are:to enhance the awareness of information disclosure and improve the content of disclosure,to disclose in the form of independent reports,to disclose in the form of environmental aceounting reports as a earrier,and to strengthen the supervision of environmental accounting information.
Keywords/Search Tags:ZY corporation, environmental accounting, information disclosure
PDF Full Text Request
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